Sport Taxation and Profitability (5cr)

Code: R705L49-3001

General information

Enrollment: 02.12.2020 - 29.01.2021; Registration for the implementation has ended.

Timing: 01.04.2021 - 31.05.2021; Implementation has ended.

Number of ECTS credits allocated: 5 cr

Local portion: 0 cr

Virtual portion: 5 cr

RDI portion: 5 cr

Mode of delivery: Distance learning

Unit: Bachelor of Sports Studies

Teaching languages: Finnish

Seats: 0 - 30

Degree programmes: Degree Programme in Business Management; Degree Programme in Sports and Leisure Management

Teachers: Minna Kangasvieri; Leena Svanberg

Teacher in charge: Minna Kangasvieri

Course: R705LL49

Evaluation scale

H-5

Content scheduling

Opintojakso toteutetaan viikoilla 14- 21.

Vko 14 opintojakson aloitus
Vko 15-17 Urheilun verotus
Vko 18-20 Kannattavuus
Vko 21 Päätösseminaari

Objective

Having completed this study unit:

• You know the basics of sports taxation, its special features and the meaning of tax planning.
• You know the principles of profitable sports business and are able to do a simple budget.
• You are able to plan activities in sports by taking into account both taxation and profitability issues.

Content

Theme 1. The principles and essential regulations in sports taxation, taxation practices and procedures, taxation of fund raising in sports associations.

Theme 2: Principles of profitable business and the basics of annual budgeting.

Theme 3: Planning of activities in sports: Taxation and profitability in planning and execution of activities in sports.

Location and time

Opintojakso toteutetaan viikoilla 14- 21. Kontaktiopetus järjestetään Teamsissä.

Vko 14
8.4. klo 17-19
Vko 15
15.4. klo 17-19
Vko 16
22.4. klo 17-19
Vko 17
29.4. klo 17-19
Vko 18
4.5. klo 17-19
6.5 .klo 17-19
Vko 19
itsenäistä työskentelyä
Vko 20
18.5. klo 17-19
20.5. klo 17-19
Vko 21
ma 24.5 klo 17-19

Materials

Teaching methods

Moodle-alustan orientoivien opintojen itseopiskelupaketti

Verkko-opetus (Teams), työpajat, ohjaus, itsenäinen työskentely, oppimistehtävät ja tentit.

Employer connections

Opintojakson oppimistehtävä liittyy urheilun toimintaympäristöön.

Exam schedules

Urheilun verotuksen Moodle -tentti on auki 3.5-16.5
Kannattavuuden Moodle-tentti on auki 21.5-30.5

Tehtävän palautus viimeistään 30.5

Student workload

5 op = 133 h opiskelijan työtä
-kontaktiopetus
-itsenäinen opetus

Assessment criteria, satisfactory (1)

Assessment
Fail: The student does not do / pass the required tasks according to the given instructions or does not participate at all.

Level 1
Taxation:
- You know the principles of sports taxation and you are able to name special features in sports taxation from the point of view of the sports club, athlete and coach.
- You recognize the connection between profitability and taxation. You are able to take into account taxation point of view in planning and implementing activities in sports.

Profitability:
- You know the principles of profitable business especially in the field of sports and you are able to draw a simple budget.
- You are able to utilize profitability thinking in planning of activities in sports.

Level 2
Taxation:
- You know the principles of sports taxation and are able to describe special features in sports taxation from the view of the sports club, athlete and coach.
- You know and are able to describe the connection between profitability and taxation and are able to utilize the principles of taxation in planning and implementing activities in sports.

Profitability:
- You know and are able to describe the principles of profitable business especially in the field of sports and you are able to draw a budget.
- You are able to utilize profitability thinking in planning of activities in sports and you are able to justify your actions.

Assessment criteria, good (3)

Level 3
Taxation:
- You understand the principles of sports taxation and special features in sports taxation from the view of the sports club, athlete and coach.
- You understand the connection between profitability and taxation and are able to utilize the principles of taxation with justifications in planning and implementing activities in sports.

Profitability:
- You understand the basics of profitable operations, especially in sports, and are able to draw up a budget and carry out budget monitoring.
- You understand the meaning of profitability thinking in the long-term planning of activities in sports and are able to draw conclusions.

Level 4
Taxation:
- You have a command of the principles and special features of sports taxation from the view of the sports club, athlete and coach.
- You are able to evaluate the connection between profitability and taxation and you understand the meaning of taxation in planning and implementing activities in sports.

Profitability:
- You have a command of profitability thinking in planning of activities in sports.
- You are able to utilize budgeting in controlling and planning of activities in sports.

Assessment criteria, excellent (5)

Level 5
Taxation:
- You have a command of the principles and special features of sports taxation from the view of the sports club, athlete and coach.
- You are able to foresee the interconnection between profitability and taxation in planning and implementing activities in sports.

Profitability:
- You are able to analyze the information obtained from the budget and by foreseeing utilize it in planning of activities in sports, as well as critically evaluate the profitability of activities and areas of development.